Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

Aim of the Study: The paper aims at identifying the extent of the role of strategic leadership represented by its four dimensions (administrative, transformational, political, moral) in fulfilling the requirements of university governance (Context, message and Goal, Management orientation, Independence, Issue, Sharing)

Methodology: A survey is applied to (107) members of the teaching staff at the college of Administration and Economics/ University of Mosul.  To achieve the goals of the study, the researcher makes use of a number of tools such as:  questionnaire, statistical tools and methods (repetitions, perce

The importance of regional development resides in the provision of aid and other assistance to regions that are less economically developed. The purpose of this research is to identify the development possibilities and resources at the regional level, which can be tapped for the development of secondary cities. This research aims to shed light on the importance of urban planning in creating regional balance and relieving population and service pressure on major cities. The research answers the question relative to how urban planners can work towards the idea of creating development corridors including the cities located within them, whilst focusing more on the regional dimension and the topic of sustainable urbanization. This research assum

The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba

the regional and spatial dimension of development planning must be taken as a point of departure to the mutual of the spatial structure of the economy , development strategy and policies applied 'therein such as the location principles and regional development coordination of the territorial problems with the national development planning and timing of regional vis-a-vis national development plan_. Certain balance and integration is of sound necessity' between national _regional and local development objectives through which the national development strategy should have to represent the guidelines of the local development aspirations and goals. The economic development exerts an impact on the spatial evolution, being itself subje

In light of what constitutes the cultural factor from a great importance in the context of the incorporation of an active and participant civil society in the process of democracy- building and the achievement of political development, this article tries to look at the concept of the political culture and the civil society with the stand on the nature of existing relationship between them in its theoretical part, then the move to dissection of the civil society crisis in Algeria under the prevalent cultural values for understanding the relationship between the two variables in its empirical part, as a step towards the detection on the pivoting of democratic values in activating the political participation and attainment the democratic co

The media of all kinds have the task of introducing, expressing and objectively representing the cultures of different societies in various types and forms of press and media. The precept of media pluralism is the basis for freedom of expression & the cornerstone of its realization. Therefore, it is linked to the establishment of several conditions and elements in order to establish it as a principle and practice. Issues of cultural diversity in media and cultural pluralism are one of the most important elements and indicators. So, this paper aims to shed light on the concept of media pluralism and related concepts within the framework of cultural diversity and multicultural indicators. Thus, highlighting the feature

The solution to the problems and challenges of the twenty-first century requires the absorption of many transformations, such as demographic change, poverty reduction, the expansion of safe and clean energy without affecting the environment, as well as reducing health risks and other transitions. It also requires greater cooperation than is possible in the current global system, because both of these constraints and challenges, even if addressed locally or nationally, are because of the potential for their transnational impact, that is, their impact on the lives of people at the global level, Which is necessary to be fully addressed unless it is guided by a comprehensive global vision. This is what environmental governance provides in te

The article aims to study the crisis of political change  from three Phases . The first focuses on the crises of political legitimacy and democratic postponement, as fundamental issues in analyzing the phenomenon of power struggle through the dialectic between the concept of historical legitimacy and institutional fragility from the beginning of statehood in 1962 to the stage of multi-partyism and the cessation of the electoral process in the 1990s. While the second focuses on the question of the monopoly of power in the post-terrorism and national reconciliation according to considerations  Political, social and security measures to prolong the life of the regime and avoid the demands of political change brought about

The research aims to achieve a set of the most important objectives of the review of the role of creative administrative leadership in achieving aspects of economic reform in various government institutions and indicate the role of supervisory awareness of administrative leadership in the revitalization of the role of the internal control system to achieve the best use of available resources. This paper deals with three problems is the loss of financial resources of the state as a result of the growing phenomenon of administrative and financial corruption in the majority of government institutions, and the weakness of the role of the internal control system in the province on the resources available and to achieve the best use of these reso